The Effect of Company's Financial Performance and Profit Management on Stock Return By Moderating Audit Quality And Its Impact On The Liquidity Of The Company's Shares

Rayna, Kartika (2019) The Effect of Company's Financial Performance and Profit Management on Stock Return By Moderating Audit Quality And Its Impact On The Liquidity Of The Company's Shares. In: International Conference. (Submitted)

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Abstract

This study aims to determine the effect of corporate financial performance and earnings management on stock returns by moderating audit quality. In addition, this study also examines the impact of stock return on stock liquidity in property and real estate and building construction companies published on BEI. The method of determining the sample used is purposive sampling with certain criteria and obtained the number of samples of 40 companies with a period of observation of 5 years, then the total number of samples is 200. Research data is analyzed by path analysis. The result of the research shows that financial performance has no effect on stock return, earnings management has no effect on stock return, earnings management with moderation of audit quality has no effect on stock return, and stock return does not give impact to company stock liquidity. Key words: Financial Performance, Profit Management, Audit Quality, Stock Return and Stock Liquidity

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